Jansen van Rensburg E. The Interaction between Section 233 of the South African Constitution and the Commentaries to the OECD Model Tax Convention on Income and on Capital. CILSA [Internet]. 2020 Aug. 11 [cited 2025 Nov. 4];53(1):36 pages. Available from: https://unisapressjournals.co.za/index.php/CILSA/article/view/6245